The aims of this study were to determine (1) the Quality of Regional Development Planning in Achieving Performance Accountability of the Gorontalo Provincial Government, (2) the determinant factors of the Quality of Planning in achieving Performance Accountability of the Gorontalo Provincial Government. The approach in this research is qualitative. The research method is descriptive. The research design is a survey conducted through interviews and observation. Data analysis techniques use the Miles and Huberman approach through Reduction, Presentation and Drawing Conclusions and Data Verification.
The results of the study show that in the Quality of Development Planning in encouraging the achievement of Performance Accountability the Gorontalo Provincial Government is still not fully oriented towards performance/results, so it still needs to be supported by a clear, focused and directed performance description on the development planning document entity starting from Goals and Targets, Indicators , Performance Targets, and Development Programs. The quality of Development Planning towards achieving Performance accountability is reflected in the determinant factors, where the most crucial is in terms of Resources, which in general in terms of HR competencies are sufficient, but in terms of number and capacity that have not been fulfilled and there is no instrument in terms of control performance targets to maintain planning and budgeting consistency. The leadership factor is also important for building cross-sectoral collaboration and synergy, which has so far been carried out partially. From the internal structure of fragmentation and the elaboration of tasks and functions it has been going well and there are planning guidelines that have been prepared by integrating the principles of performance accountability in it.